Changes
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*(After 2014, the maximum credit amount increases from 35% to 50% of employers' share of premiums
→Small Employer Health Insurance Tax Credit
*Coverage for FTE employees' Qualified Health Plans must be purchased through the SHOP Marketplace
*Only employers with 10 or fewer FTE with annual wages of less than $10,000 can qualify for the full tax credit ( "the smaller the business, the bigger the credit" [https://www.healthcare.gov/small-businesses/provide-shop-coverage/small-business-tax-credits//])
*An an employer cannot claim the tax credit for more than two consecutive and taxable years (starting in the first taxable year after 2014)
